If you want to make Windows 7 look like Mac OS X Lion, read this extensive tutorial.
Make Windows 7 look like Mac
If you want your Windows 7 to look like Mac, you need to install a 3rd Party Mac theme for Windows 7. Since Windows 7 doesn’t support Third Party Themes you need to install a program which patches Windows 7 to support Third Party Themes. Following is the step by step procedure.
2. Backup your system files themeui.dll, themeservice.dll, uxtheme.dll
3. Patch your system files
5. If you have trouble read our tutorial how to install 3rd party desktop themes on Windows 7
6. After the Reboot, Download the Mac inspired themes for Windows 7
For example the Mac theme from giannisgx89
7. Extract the Theme rar file to a Folder.
8. Now in the extracted theme folder, locate the folder named “themes”.
9. Copy the content of the “themes” folder.
10. Navigate to the C:\Windows\Resources\Themes
11. Now paste the content you copied in step 9.
12. Double Click on the .theme file you pasted. In our case its “Snow Leopard.theme”, this will convert the current theme to Mac.
You have now got the Mac looks within Windows 7. The theme patcher we have used is a well known free utility available over the internet. The best thing about it is that it also gives the option to un-patch the files to their original position once the theme you wanted has been installed for further security.